C. S. Emery & Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “White Pine Lumber D2S & M.” It was assessed with duty at the rate of 16% per centum ad valorem under the provision in paragraph 412 of the Tariff Act of 1930, as modified by the Presidential proclamations reported in T. D.’s 52373 and 52476, for manufactures of wood, not specially provided for.

The plaintiff contends that the merchandise at bar is not a manufacture of wood, but is wood or lumber material. The protest as originally filed claimed that the merchandise was properly classifiable under the…